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        Income Tax

        Rule 30A - Credit for tax deducted at source to a person other than the shareholder in certain circumstances [Omitted]

        Income-tax Rules, 1962
        Chapter VI
        DEDUCTION OF TAX AT SOURCE

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        Credit for tax deducted at source: rule allowing credit to a non-shareholder was omitted by amendment. Rule 30A of the Income-tax Rules, 1962 provided for credit of tax deducted at source to a person other than the shareholder in specified circumstances; the rule has been omitted by a later amendment and no longer applies.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Credit for tax deducted at source: rule allowing credit to a non-shareholder was omitted by amendment.

                              Rule 30A of the Income-tax Rules, 1962 provided for credit of tax deducted at source to a person other than the shareholder in specified circumstances; the rule has been omitted by a later amendment and no longer applies.


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